Service tax refund related query

Queries 374 views 1 replies

Hello,

 

We're a Pvt Ltd Company not registered with Excise but registered with Service Tax Department as a non assessee. We had exported tyres to USA for which we had obtained the service 'Terminal Handling Charges' both at the Indian port and at the USA port. Both Service Provider and us are registered in India. He levied service tax.

 

When we're applying for refund will we get the refund of Service Tax only of Indian Port's 'Terminal Handling Charges' or both Indian and USA ports 'Terminal Handling Charges'. Note that we're selling no CIF basis which means we're incurring the freight.

 

Replies (1)
The term “input service” as defined under Rule 2(l) of the CCR, 2004 read as under: "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products UP TO THE PLACE OF REMOVAL, Since terminal handling charges are not obtained upto place of removal therefore CENVAT credit not allowed for that. Accordingly no question of refund of service tax paid on it. In case any further clarification required feel free to call at 7415795111.


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